Calcutta High Court (Appellete Side)
Bma Stainless Limited vs Joint Commissioner Of Commercial Taxes on 23 July, 2018
Author: Debangsu Basak
Bench: Debangsu Basak
1 11 23.07. W.P. 31168 (W) of 2017 ns 2018 BMA Stainless Limited Vs. Joint Commissioner of Commercial Taxes, Asansol Charge & Ors.
Mr. Boudhayan Bhattacharyya, Mr. Anindya Bagchi ... for the Petitioner. Mr. Abhratosh Mazumder, Ld. Addl. A. G., Mr. Soumitra Mukherjee, Mr. Debasish Ghosh ......... for the State.
Re: CAN No.4699 of 2018 This is an application for restoration. The causes shown in the application are accepted as sufficient. The order dated June 11, 2018 is recalled.
WP No.31168(W) of 2017 is restored to its file and number.
CAN No.4699 of 2018 is disposed of. No order as to costs.
By consent of the parties, WP No.31168(W) of 2017 is treated as on day's list and is taken up for consideration.
Supplementary affidavit filed in Court today 2 be taken on record.
The petitioner is aggrieved by an order dated August 16, 2017 passed by the appellate authority dismissing the appeal on the ground that, the petitioner did not explain the delay in filing the appeal.
Learned Advocate appearing for the petitioner submits that, the appellant was misguided by the person dealing with the matter as his understanding the law regarding appeal and its limitation was incorrect.
The State is represented by the learned Additional Advocate General.
In the facts of the present case, in my view, justice would be subserved by permitting the appellant to apply before the appellate authority by showing adequate cause as to why it could not file the appeal coupled with an application for condonation of delay. The petitioner is at liberty to undertake such an exercise within a period of fortnight from date. In the event, the petitioner approaches the appellate authority, such approach may be considered and disposed of by the appellate authority, in accordance with law.
WP No.31168(W) of 2017 is disposed of. No order as to costs.
3Urgent certified website copies of this order, if applied for, be made available to the parties upon compliance of the requisite formalities.
( Debangsu Basak, J. )